Setting up a NGO in the Philippines revolves around the Securities and Exchange Commission (SEC). Whether you are launching a small community group or a large-scale foundation, you must follow the Revised Corporation Code to gain official recognition.
Decide on Your NPO Category
Initially, you must decide if you are forming a non-stock, non-profit corporation or a foundation.
Non-Stock Corporation: Typically funded by membership dues and local contributions.
Foundation: This requires a capital fund of ₱1,000,000.
What You Need for SEC Approval
To complete your application, you must prepare a specific set of requirements. As of 2026, the SEC operates through the eSPARC portal for online submissions.
The Checklist
Name Verification Slip: Reserve your unique name through the SEC online portal.
The AOI: This outlines your organization’s purpose, principal office address, and the names of the trustees.
Internal Rules: These define the management structure, including how meetings are held and how trustees are elected.
Member Roster: A notarized list of the people funding the organization.
Treasurer's how to register a non profit organization in the philippines Affidavit: A sworn statement acknowledging the amount of contributions received.
SEC Registration Requirements for Non Profit Organizations: Step-by-Step
After gathering the paperwork, follow how to register a non profit organization in the philippines these stages:
Phase 1: Online Submission
Submit your notarized AOI and By-Laws through the eSPARC system. The SEC will evaluate the application for compliance.
Phase 2: Payment of Fees
Pay the required filing fees. For a standard non-stock corporation, the total usually ranges from ₱3,000 to ₱5,000, depending on processing charges.
Receiving Your COI
Upon satisfactory review, the SEC will issue your Certificate of Incorporation. This document confirms that your NGO is a legal entity in the Philippines.
Final Steps to Operation
There are more steps after SEC approval. To be legally active, you must:
Register with the BIR: Apply for a Tax Identification Number (TIN) and apply for a Certificate how to register a non profit organization in the philippines of Registration (Form 2303).
Apply for Tax Exemption: Non-profits are not automatically exempt. You must file a request with the BIR for a Tax Exemption Ruling.
Mayor's Permit: Obtain a local permit and a Mayor's Business Permit from the city hall where your office is located.
PCNC Accreditation (Optional): If you want your benefactors to receive tax deductions, seek accreditation from the Philippine Council for requirements for sec registration of non profit organization NGO Certification (PCNC).
Starting a non-profit is a major undertaking. By following these steps, requirements for sec registration of non profit organization you ensure your organization remains compliant with Philippine law for years to come.